Bill Text: FL S0668 | 2015 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Emergency Fire Rescue Services and Facilities Surtax
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2015-04-22 - Laid on Table, companion bill(s) passed, see CS/CS/HB 209 (Ch. 2015-169) [S0668 Detail]
Download: Florida-2015-S0668-Introduced.html
Bill Title: Emergency Fire Rescue Services and Facilities Surtax
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Introduced - Dead) 2015-04-22 - Laid on Table, companion bill(s) passed, see CS/CS/HB 209 (Ch. 2015-169) [S0668 Detail]
Download: Florida-2015-S0668-Introduced.html
Florida Senate - 2015 SB 668 By Senator Latvala 20-00566-15 2015668__ 1 A bill to be entitled 2 An act relating to the emergency fire rescue services 3 and facilities surtax; amending s. 212.055, F.S.; 4 revising the distribution of surtax proceeds; deleting 5 a provision requiring the county governing authority 6 to develop and execute interlocal agreements with 7 local government entities providing emergency fire and 8 rescue services; requiring a local government entity 9 requesting and receiving certain personnel or 10 equipment from another service provider to pay for 11 such personnel or equipment from its share of surtax 12 proceeds; deleting a requirement that surtaxes 13 collected in excess of projected collections be 14 applied as a rebate to the final millage; deleting a 15 provision requiring local government entities to enter 16 into an interlocal agreement in order to receive 17 surtax proceeds; providing an effective date. 18 19 Be It Enacted by the Legislature of the State of Florida: 20 21 Section 1. Paragraphs (b) through (j) of subsection (8) of 22 section 212.055, Florida Statutes, are amended to read: 23 212.055 Discretionary sales surtaxes; legislative intent; 24 authorization and use of proceeds.—It is the legislative intent 25 that any authorization for imposition of a discretionary sales 26 surtax shall be published in the Florida Statutes as a 27 subsection of this section, irrespective of the duration of the 28 levy. Each enactment shall specify the types of counties 29 authorized to levy; the rate or rates which may be imposed; the 30 maximum length of time the surtax may be imposed, if any; the 31 procedure which must be followed to secure voter approval, if 32 required; the purpose for which the proceeds may be expended; 33 and such other requirements as the Legislature may provide. 34 Taxable transactions and administrative procedures shall be as 35 provided in s. 212.054. 36 (8) EMERGENCY FIRE RESCUE SERVICES AND FACILITIES SURTAX.— 37 (b) Upon the adoption of the ordinance, the levy of the 38 surtax must be placed on the ballot by the governing authority 39 of the county enacting the ordinance. The ordinance will take 40 effect if approved by a majority of the electors of the county 41 voting in a referendum held for such purpose. The referendum 42 shall be placed on the ballot of a regularly scheduled election. 43 The ballot for the referendum must conform to the requirements 44 of s. 101.161.The interlocal agreement required under paragraph45(d) is a condition precedent to holding the referendum.46 (c) Pursuant to s. 212.054(4), the proceeds of the 47 discretionary sales surtax collected under this subsection, less 48 an administrative fee that may be retained by the Department of 49 Revenue, shall be distributed by the department to the county. 50 The county shall distribute the proceeds it receives from the 51 department to each local government entity providing emergency 52 fire rescue services in the county. The surtax proceeds, less an 53 administrative fee not to exceed 2 percent of the surtax 54 collected, shall be distributed by the county based on the 55 proportion of each entity’s average annual expenditures of ad 56 valorem taxes and non-ad valorem assessments for fire control 57 and emergency fire rescue services in the preceding 5 fiscal 58 years to the average annual total of the expenditures for all 59 entities receiving such proceeds in the preceding 5 fiscal years 60the participating jurisdictions that have entered into an61interlocal agreement with the county under this subsection. The62county may also charge an administrative fee for receiving and63distributing the surtax in the amount of the actual costs64incurred, not to exceed 2 percent of the surtax collected. 65 (d) If a local government entity requestsThe county66governing authority must develop and execute an interlocal67agreement with participating jurisdictions, which are the68governing bodies of municipalities, dependent special districts,69independent special districts, or municipal service taxing units70that provide emergency fire and rescue services within the71county. The interlocal agreement must include a majority of the72service providers in the county.731. The interlocal agreement shall only specify that:74a. The amount of the surtax proceeds to be distributed by75the county to each participating jurisdiction is based on the76actual amounts collected within each participating jurisdiction77as determined by the Department of Revenue’s population78allocations in accordance with s. 218.62; or79b. If a county has special fire control districts and80rescue districts within its boundary, the county shall81distribute the surtax proceeds among the county and the82participating municipalities or special fire control and rescue83districts based on the proportion of each entity’s expenditures84of ad valorem taxes and non-ad valorem assessments for fire85control and emergency rescue services in each of the immediately86preceding 5 fiscal years to the total of the expenditures for87all participating entities.882. Each participating jurisdiction shall agree that if a89participating jurisdiction is requested to providepersonnel or 90 equipment fromtoany other service provider,on a long-term 91 basis and the personnel or equipment is providedpursuant to an92interlocal agreement, the local government entityjurisdiction93 providing the service is entitled to payment from the requesting 94 service provider from that provider’s share of the surtax 95 proceeds for all costs of the equipment or personnel. 96 (e) Upon the surtax taking effect and initiation of 97 collections, each local government entity receiving a share of 98 surtax proceedsa county and any participating jurisdiction99entering into the interlocal agreementshall reduce the ad 100 valorem tax levy or any non-ad valorem assessment for fire 101 control and emergency rescue services in its next and subsequent 102 budgets by the estimated amount of revenue provided by the 103 surtax. 104 (f) Use of surtax proceeds authorized under this subsection 105 does not relieve a local government from complying withthe106provisions ofchapter 200 and any related provision of law that 107 establishes millage caps or limits undesignated budget reserves 108 and procedures for establishing rollback rates for ad valorem 109 taxes and budget adoption. If surtax collections exceed 110 projected collections in any fiscal year, any surplus 111 distribution shall be used to further reduce ad valorem taxes in 112 the next fiscal year.These proceeds shall be applied as a113rebate to the final millage, after the TRIM notice is completed114in accordance with this provision.115(g) Municipalities, special fire control and rescue116districts, and contract service providers that do not enter into117an interlocal agreement are not entitled to receive a portion of118the proceeds of the surtax collected under this subsection and119are not required to reduce ad valorem taxes or non-ad valorem120assessments pursuant to paragraph (e).121(h) The provisions of sub-subparagraph (d)1.a. and122subparagraph (d)2. do not apply if:1231. There is an interlocal agreement with the county and one124or more participating jurisdictions which prohibits one or more125jurisdictions from providing the same level of service for126prehospital emergency medical treatment within the prohibited127participating jurisdictions’ boundaries; or1282. The county has issued a certificate of public129convenience and necessity or its equivalent to a county130department or a dependent special district of the county.131 (g)(i)Surtax collections shall be initiated on January 1 132 of the year following a successful referendum in order to 133 coincide with s. 212.054(5). 134 (h)(j)Notwithstanding s. 212.054, if a multicounty 135 independent special district created pursuant to chapter 67-764, 136 Laws of Florida, levies ad valorem taxes on district property to 137 fund emergency fire rescue services within the district and is 138 required by s. 2, Art. VII of the State Constitution to maintain 139 a uniform ad valorem tax rate throughout the district, the 140 county may not levy the discretionary sales surtax authorized by 141 this subsection within the boundaries of the district. 142 Section 2. This act shall take effect July 1, 2015.